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For meal expenses, the simplified rate is unchanged from 2008, a flat rate of $17 a meal or $51 per day, per person is allowed without receipts. If you choose the detailed method, you must keep your receipts.
For the simplified method of claiming vehicle expenses for trips relating to the northern residents deduction, moving expenses or medical expenses, the number of kilometres driven during the year may be multiplied by the appropriate cents/km rate below for the province in which travel begins.
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Province or territory
|
Cents/kilometre
|
|
Alberta
|
51.5
|
|
British Columbia
|
52.0
|
|
Manitoba
|
49.0
|
|
New Brunswick
|
50.0
|
|
Newfoundland and Labrador
|
53.5
|
|
Northwest Territories
|
58.0
|
|
Nova Scotia
|
50.5
|
|
Nunavut
|
58.0
|
|
Ontario
|
54.0
|
|
Prince Edward Island
|
50.0
|
|
Quebec
|
57.0
|
|
Saskatchewan
|
47.5
|
|
Yukon
|
61.0
|
If the detailed method is chosen to calculate vehicle expenses, all receipts and records for the vehicle must be kept for the expenses incurred for northern residents deduction, moving expenses or for medical expense claims. These vehicle expenses would include operating expenses such as gas, oil, licenses, tires, insurance and maintenance or repairs. Expenses related to the ownership of a vehicle such as depreciation and finance charges could also be included.
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